The conference aims at discussing current theoretical and empirical research on the willingness and ability of taxpayers to cooperate with tax authorities. The conference welcomes submissions on all aspects of compliance of firms and individuals with laws, rules, and regulations regarding taxation and social policy, including the role of institutions, economic incentives, social and cultural norms, fairness and justice considerations, as well as the role of government objectives and performance. The organizers will also be happy to receive submissions dealing with the behavioral foundations of compliance.[gem?_?? den Informationen des Anbieters - according to site editor's information]